-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, H29NTgwgtPXZ3TnG8g2B4hpa0aKYjWup8xUvVmwUdeEhQNlNAiL/uyv3jQiIXnz9 ySq3CESLXHZpc/NDwpMrBg== 0000950152-07-008216.txt : 20080303 0000950152-07-008216.hdr.sgml : 20080303 20071025104105 ACCESSION NUMBER: 0000950152-07-008216 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20071025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TIMKEN CO CENTRAL INDEX KEY: 0000098362 STANDARD INDUSTRIAL CLASSIFICATION: BALL & ROLLER BEARINGS [3562] IRS NUMBER: 340577130 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1835 DUEBER AVE SW CITY: CANTON STATE: OH ZIP: 44706-2798 BUSINESS PHONE: 3304713078 FORMER COMPANY: FORMER CONFORMED NAME: TIMKEN ROLLER BEARING CO DATE OF NAME CHANGE: 19710304 CORRESP 1 filename1.htm Timken Company Corresp
 

(TIMKEN LETTERHEAD)
William R. Burkhart
Senior Vice President and
General Counsel
The Timken Company
Mail Code: GNE-14
1835 Dueber Ave SW
PO Box 6928
Canton, OH 44706-0928
United States

Telephone: 330-471-3002
Facsimile: 330-471-4041
william.burkhart@timken.com
 
 
October 25, 2007
 
 
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: Timothy A. Geishecker, Senior Counsel
  Re:    Timken Co.
Definitive 14A
Filed on March 23, 2007
File Number 001-01169
Dear Mr. Geishecker:
The Timken Company (the “Company”) received the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated September 26, 2007 (the “Comment Letter”) with respect to its definitive proxy statement, filed March 23, 2007.
The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter by October 26, 2007 or tell the Commission by that time when the Company will provide a response. Pursuant to your conversation yesterday with Dave Basinski of the Timken Legal Department, the Company will be unable to respond by October 26, 2007, but anticipates responding by November 26, 2007. This additional time will enable the Company to fully and adequately respond to the Commission’s comments.
If you have any questions regarding the foregoing, please contact David Basinski at (330) 471-7362.
         
  Very truly yours,
 		  
  /s/ William R. Burkhart    
     
  William R. Burkhart   
 
/jlb


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